EIN: 131740497
UEI: GSA_MIGRATION
Audited by: PKF O'CONNOR DAVIES, LLP
Oversight agency: 93 [Department of Health and Human Services]
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 28, 2022. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 28, 2023 (1249 days ago).
What is a management decision? →Finding 2021-001 ? Evidence of review of Provider Relief Funds reporting submissions Federal Assistance Listing Number 93.498 Name of Federal Program COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Criteria or Specific Requirement The responsibility for the preparation and review of the Provider Relief Fund (?PRF?) report should be segregated. In addition, the reviewer of the PRF report should be an employee that is a level above the preparer of the PRF report to ensure that the PRF report is accurate. Condition There is no evidence of review of the PRF reports other than by the preparer. Questioned Costs None Context The lack of review of the PRF reports by an employee other than by the preparer was noted for both the Period 1 PRF report and the Period 2 PRF report. Effect Management was unable to segregate the function of preparer and reviewer for the PRF report. Cause Due to a lack of available and capable accounting staff in the marketplace as well as monetary constraints, management has had difficulty hiring an accountant to complete the preparation of the PRF report that would allow the current preparer to assume the role of the reviewer. Identification of a repeat finding No Recommendation We recommend that management hire an additional staff in the Finance Department to allow the duty of preparing the PRF report and reviewing the PRF report to be properly segregated. Views of responsible officials In future years, management will ensure that the reporting will be reviewed prior to submission.
Show full finding ▾Hide full finding ▴Finding 2021-001 ? Evidence of review of Provider Relief Funds reporting submissions Federal Assistance Listing Number 93.498 Name of Federal Program COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Criteria or Specific Requirement The responsibility for the preparation and review of the Provider Relief Fund (?PRF?) report should be segregated. In addition, the reviewer of the PRF report should be an employee that is a level above the preparer of the PRF report to ensure that the PRF report is accurate. Condition There is no evidence of review of the PRF reports other than by the preparer. Questioned Costs None Context The lack of review of the PRF reports by an employee other than by the preparer was noted for both the Period 1 PRF report and the Period 2 PRF report. Effect Management was unable to segregate the function of preparer and reviewer for the PRF report. Cause Due to a lack of available and capable accounting staff in the marketplace as well as monetary constraints, management has had difficulty hiring an accountant to complete the preparation of the PRF report that would allow the current preparer to assume the role of the reviewer. Identification of a repeat finding No Recommendation We recommend that management hire an additional staff in the Finance Department to allow the duty of preparing the PRF report and reviewing the PRF report to be properly segregated. Views of responsible officials In future years, management will ensure that the reporting will be reviewed prior to submission.
Finding No. 2021-001 Corrective Action Plan 1. Name of the contact person responsible for corrective action Joseph Sessa, Chief Financial Officer 2. Corrective action planned a. Our organization has recently hired an accountant that will prepare future CARES Act reporting which will allow the PRF reporting to be properly segregated. b. Reorganize the flow of documents as well as clarify the specific COVID related expenses within the purchasing, accounts payable & finance departments. 3. Anticipated completion date September 30, 2022 4. If the client does not agree with the audit findings or believes corrective action is not required, include an explanation and specific reasons We agree with finding No. 2021-001 5. The reference numbers assigned to the audit findings in the schedule of findings and questioned costs Finding No. 2021-001
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